frantz - 1999 - auditor''s skill, auditing standards, litigation, and audit quality

... 103 Business Information Systems 104 Integrated IS Auditor vs Integrated IS Audit 104 Auditees as Part of the Audit Team 106 Application Audit Tools 107 Advanced Systems 107 Specialist Auditor 107 IS ... myriad of forms. In addition, the use of computer systems with built-in pro- grammed procedures permit the auditor to adopt a systems approach to auditing in that the controls...

Ngày tải lên: 25/03/2014, 11:07

... later years of audit firm tenure determines that audit quality is a concave function of audit firm tenure – audit quality is likely to increase with audit firm tenure in earlier years and is likely ... relationship between auditor tenure and audit quality (Chi and Huang 2005; Davis et al. 2009; Boone et al. 2009). They find that both short and l...

Ngày tải lên: 06/01/2015, 19:41

... (P31) -1 .969 (-5 .25)*** -0 .208 (-0 .91) -0 .366 (-1 .01) AE (P2) 1.314 (4.77)*** -0 .148 (-0 .58) -0 .030 (-0 .08) (P1 + 32) -0 .655 (-5 .25)*** -0 .356 (-2 .03)** -0 .396 (-1 .84)* E *Tenure ... (1328) -0 .025 (-7 .75)*** -0 .025 (-8 .53)*** Beta (129) -0 .005 (-0 .18) -0 .003 (-0 .10) Size (0...

Ngày tải lên: 06/01/2015, 19:42

... has retained the auditor + Please cite this article in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. ... in press as: González-Díaz, B., et al. Auditor tenure and audit quality in Spanish state-owned foundations. Revista de Contabilidad – Spanish...

Ngày tải lên: 06/01/2015, 19:42

... Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality Ferdinand A. Gul School of Business Monash University Sunway Campus Selangor, Malaysia Email: ferdinand .gul@ buseco.monash.edu.my ... Auditing Multiple Public Clients, Partner-Client Tenure and Audit Quality Abstract: Using a sample of public firms listed in the...

Ngày tải lên: 06/01/2015, 19:42

... = audit fees; NAS = auditor- provided non -audit services fees; TOTAL = total of audit and non -audit services fees; FEERATIO = non -audit fees scaled by total audit and non -audit fees; AF_TA = audit ... (3.620) INVESTMENTS -1 .350*** -1 .817*** -1 .332*** -1 .812*** (-5 .200) (-8 .080) (-5 .120) (-8 .070) BIG4 -0 .270** -0 .183 -0 .266** -0...

Ngày tải lên: 06/01/2015, 19:42

... permission. ABSTRACT Chung, Hyeesoo Hyun. Ph.D., Purdue University, August 2004. Selective Mandatory Auditor Rotation and Audit Quality: An Empirical Investigation of Auditor Designation Policy in Korea. ... o f the mandatory auditor rotation debate, including evidence supporting and opposing this policy measure. I also describe the auditor design...

Ngày tải lên: 06/01/2015, 19:42

... length of the auditor ten- ure within rotation have on the bank loan of cers’ per- ceptions of audit firms’ independence? RQ2a: Does the rotation of the external audit firm affect the bank loan of cers’ ... whether the pres- ence of an audit firm rotation policy impacts bank loan of cers’ perceptions of audit quality (Q2a) and the impact, if any...

Ngày tải lên: 06/01/2015, 19:42

... involvement in auditor selection leads to an Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality 151 The Accounting Review January 2012 increase in both audit fees and quality but ... ,0.01 Initial 0.23 0.12 ,0.01 The p-values are two-tailed. (continued on next page) Shareholder Voting on Auditor Selection, Audit Fees, and Aud...

Ngày tải lên: 06/01/2015, 19:42

... costs, and auditing standards. Regardless of whether or not auditors’ levels of skill are observable, the AUDITOR’S SKILL, AUDITING STANDARDS, LITIGATION AND AUDIT QUALITY 153 quality of audit ... amongst auditing standards, litigation, and auditors’ levels of skill, which determines auditors’ responses to auditing standards. The paper shows that the quality...

Ngày tải lên: 06/01/2015, 19:42

... the common auditor size-based proxy for audit quality. Several studies focus on the link between audit quality (proxied by Big 6) and the accrual component of earnings. 7 Francis et al. (1999) demonstrate ... Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts Philip J. Lee, 1 Sarah J. Taylor 2 and Stephen L. Taylor 3 1 Universi...

Ngày tải lên: 06/01/2015, 19:43

... Total audit fees is the sum of audit fees and audit- related fees. Total non -audit fees is the sum of IS fees, tax fees, and other fees. Total fees is the sum of total audit fees and total non -audit ... narrowing the scope of non -audit services and requiring disclosure 204 C Y. LIM AND H T. TAN of both audit fees and fees...

Ngày tải lên: 06/01/2015, 19:43

... 113 AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. 26, No. 1 May 2007 pp. 113–131 The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions W. Robert Knechel ... of auditor tenure on the likelihood an auditor issues a going concern opinion. Prior research on the relationship between auditor tenure and...

Ngày tải lên: 06/01/2015, 19:43

... the predecessor auditor s and the successor auditor s independence impaired by dismissal threats and opinion shopping? Is the successor auditor s audit quality lowerthan the predecessorauditor’saudit quality? Are ... successor auditor s independence is compromised by dismissal threats and opinion shopping. Second, the successor auditor s audit quality exceeds the...

Ngày tải lên: 06/01/2015, 19:43

... Independence and Audit Quality: A Literature Review Nopmanee Tepalagul 1 and Ling Lin 2 Abstract This article presents a comprehensive review of academic research pertaining to auditor independence and audit ... online 4 August 2014Journal of Accounting, Auditing & Finance Nopmanee Tepalagul and Ling Lin Auditor Independence and Audit Quality:...

Ngày tải lên: 06/01/2015, 19:44